Garage, Steel or Cement Block walls?

My property has a site where a garage was located. It was constructed of cement blocks with a 7' high ceiling and wood truss and shingle roof. The foundation and cement floor is still good. I'm wondering what all the advantages - disadvantages are of rebuilding using cement blocks or steel construction including costs, resale value and time to construct. Building measures 26' by 90' and I would build possibly 12' to 16' high.